Ohio Admin. Code 5703-9-22 - Personalty used or consumed directly in mining
Persons engaged in the production of tangible personal property for sale by mining, may claim exemption when purchasing:
(A) Machinery, equipment, or other personal
property used or consumed principally in a mine or excavation for the
extraction from the earth of a substance classified geologically as a
mineral.
(B) Machinery, equipment,
or other personal property used or consumed primarily to transport the
substance extracted from the earth from the mine or excavation to a plant,
factory or tipple where the substance extracted is to be processed by the
person conducting such mining operation.
(C) Aggregate, gravel or other materials
which will be incorporated into and become a part of temporary private roads or
haulways, either during construction or in repair and maintenance, used
principally for the transportation of the substance extracted from the earth
from the mine or excavation to a plant, factory, or tipple where the substance
extracted is to be processed by the person conducting such mining
operation.
(D) Machinery,
equipment, or other personal property used to repair or maintain the machinery,
equipment, and other personal property in paragraphs (A) and (B) of this
rule.
(E) Articles primarily for
the physical protection of production employees from a danger of the operation
in which they are engaged, when used principally in the mine or excavation or
in the transportation of the substance mined to a plant, factory or tipple
where the substance extracted is to be processed by the person conducting such
mining operation.
The tax status of purchases of items for use or consumption in a plant, factory or tipple where the substance extracted from the earth is to be processed by the person conducting such mining operation shall be determined in accordance with rule 5703-9-21 of the Administrative Code.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02(B)(42)(a)
Prior Effective Dates: 09/01/1967, 09/28/1976, 12/21/2006
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